2021-03-31-accounts - Citizens Advice Kensington And Chelsea

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Contents	ofthe Financial Statements
for the	Year Ended 31 March 2021
			Page
Report ofthe Trustees		1	to	6
Report ofthe Independent	Auditors	7	to	9
Statement ofFinancial Activities			10
Statement ofFinancial Position
Statement ofCash Flows			12
Notes to the Statement of	Cash Flows		13
Notes to the Financial Statements		14	to	23

		for	the Year E	nded 31	March	2021
							2021	2020
				Unrestricted		Restricted	Total	Total
				funds		funds	funds	funds
			Notes	6		6	6	8
Income and endowments		from
Donations and legacies				1,871		655	2,526	1,961
Charitable activities
Bureaux, Community	and	Legal Services		766,892			766,892	700,410
Wormwood Scrubs						107,022	107,022	106,940
Adult Social Care						297,328	297,328	250,892
Mental Health Project								25,000
Money Advice Project						67,646	67,646	76,660
Grenfell Project						120,952	120,952	73,618
Universal Support						89,560	89,560	86,560
Investment income					522		522	1,796
Other income					700		700	2,300
Total				769,985		683,163	1,453,148	1,326,137
Expenditure on
Charitable activities
Bureaux, Community	and	Legal Services		646,598			646,598	562,847
Wormwood Scrubs						109,792	109,792	123,807
Adult Social Care						287,095	287,095	318,979
Mental Health Project								25,000
Money Advice Project						63,658	63,658	92,224
Grenfell Project						112,345	112,345	112,929
Universal Support						89,933	89,933	102,907
Total				646,598		662,823	1,309,421	1,338,693
Net gains/(losses) on	pension scheme			~136,532)			~136,532)
NET INCOME/(EXPENDITURE)				(13,145)		20,340	7,195	(12,556)
Reconciliation offunds
Total funds brought	forward			201,804		78,609	280,413	292,969
Total funds carried forward				188,659		98,949	287,608	280,413

Burea	ux Service (Regi	stered number: 0	3174842)
	Statement of	Financial Position
	31 March 2021
				2021	2020
		Unrestricted	Restricted	Total	Total
	Notes	funds 6	funds 6	funds 6	fundsf
Fixed assets
Tangible assets	12	11,072		11,072	4,490
Current assets
Debtors	13	29,281		29,281	60,664
Cash at bank and in hand		653,199	98,949	752,148	556,494
		682,480	98,949	781,429	617,158
Creditors
Amounts falling due within one year	14	(133,544)		(133,544)	(84,818)
Net current assets		548,936	98,949	647,885	532,340
Total assets less current liabilities		560,008	98,949	658,957	536,830
Pension liabibty	16	(371,349)		(371,349)	(256,417)
NET ASSETS		188,659	98,949	287,608	280,413
Funds	15
Unrestricted funds				188,659	201,804
Restricted funds				98,949	78,609
Totalfunds				287,608	280,413

			Bureaux Service
			Statement ofCash Flows
			for the Year Ended 31 March	2021
				2021	2020
			Notes	6	6
Cash flows from operating		activities
Cash generated from	operations			212,266	1,992
Net cash provided by	operating activities			212,266	1,992
Cash flows from investing		activities
Purchase oftangible	fixed assets			~16,612
Net cash provided by	investing activities			$16,612)
Change in cash and	cash	equivalents	in
the reporting period				195,654	1,992
Cash and cash equivalents		at the
beginning ofthe reporting		period		556,494	554,502
Cash and cash equivalents		at the end	of
the reporting period				752,148	556,494

	for the Ye	for the Ye	for the Ye	for the Ye	for the Ye	ar Ended 31 March 2021	ar Ended 31 March 2021
	Reconciliation ofnet income/(expenditure)					to net cash flow from operating		activities
								2021	2020
								6	6
	Net income/(expenditure)			for	the reporting	period (as per the
	Statement of Financial			Activities)				7,195	(12,556)
	Adjustments for:
	Depreciation charges							10,030	7,296
	Decrease in debtors							31,383	13,172
	Increase in creditors							48,726	7,965
	Increase/(decrease)		in defined		benefit pension	scheme	liability	114,932	~13,885)
	Net cash provided	by operations						212,266	1,992
2.	Analysis ofchanges		in	net funds
							At 1.4.20	Cash flow	At 31.3.21
							E	6	6
	Net cash
	Cash at bank and in	hand					556,494	195,654	752,148

Income from ch	aritable activ	ities
					2021	2020
		Activity			6	6
Royal Borough ofKensington
&Chelsea - general grant		Bureaux, Community	and	Legal Services	711,082	697,139
The City Bridge Trust		Bureaux, Community	and	Legal Services	22,460
Campden Charities		Bureaux, Community	and	Legal Services	1,000	3,000
CitA		Bureaux, Community	and	I egal Services	32,350	271
Wormwood Scrubs-
donations in kind		Wormwood Scrubs			10,000	10,000
The City Bridge Trust		Wormwood Scrubs			51,925	50,200
Capitalise		Wormwood Scrubs			45,097	46,490
CitA		Wormwood Scrubs				250
RBKC - Social Services		Adult Social Care			254,478	248,171
NHS Kensington	8 Chelsea
PCT		Adult Social Care			42,850
CitA		Adult Social Care				1,221
London Catalyst		Adult Social Care				1,500
NHS Kensington	& Chelsea
PCT		Mental Health Project				25,000
Capitalise		Money Advice Project			67,646	76,660
NHS Kensington	&Chelsea
PCT		Grenfeg Project			35,000
RBKC		Grenfell Project			85,952	25,000
DCMS		Grenfell Project				30,000
Comic Relief		Grenfell Project				18,618
CitA		Universal Support			89,560	86,560
					1,449,400	1,320,080

Support costs		for the Y	ear Ended 31 March	2021
				Premises	Information	Human
				costs f	technology f	resources f
Bureaux, Community	and	Legal Services		54,582	21,957	45,771
Wormwood Scrubs				16,067	1,584	6,295
Adult Social Care				18,640	7,391	11,593
Money Advice Project				7,661	1,738	10,609
Grenfeg Project				9,251	2,814	14,232
Universal Support				12,158	2,334	1,967
				118,359	37,818	90,467
			Administration		Governance
			costs f	Other f	costs	Totals f
Bureaux, Community	and	Legal Services	18,679	24,951	7,592	173,532
Wormwood Scrubs			1,307	622	1,429	27,304
Adult Social Care			4,461	2,612	3,740	48,437
Money Advice Project			1,211	710	688	22,617
Grenfell Project			1,319	1,629	1,356	30,601
Universal Support			1,229	842	1,179	19,709
			28,206	31,366	15,984	322,200
Net income/(expenditure)
Net income/(expenditure)		is stated after charging/(crediting):
					2021f	2020f
Auditors' remuneration					8,220	7,440
Depreciation -owned	assets				10,030	7,296

The average	monthly number ofem	ployees during the year was as follow	s:
			2021	2020
Project workers			29	31
Management	and administration		2	2
			31	33
No employees	received emoluments	in excess off60,000.

No employees received emolument	No employees received emolument	No employees received emolument	s in excess off60,000.
Comparatives for the statement			offinancial activities
				Unrestricted	Restricted	Total
				funds	funds	funds
				6	f	6
Income and endowments		from
Donations and legacies				1,961		1,961
Charitable activities
Bureaux, Community	and	Legal Services		700,410		700,410
Wormwood Scrubs					106,940	106,940
Adult Social Care					250,892	250,892
Mental Health Project					25,000	25,000
Money Advice Project					76,660	76,660
Grenfell Project					73,618	73,618
Universal Support					66',560	86,560
Investment income				1,796		1,796
Other income				2,300		2,300
Total				706,467	619,670	1,326,137
Expenditure on
Charitable activities
Bureaux, Community	and	Legal Services		562,847		562,847
Wormwood Scrubs				15,790	108,017	123,807
Adult Social Care				56,816	262,163	318,979
Mental Health Project					25,000	25,000
Money Advice Project				15,309	76,915	92,224
Grenfell Project				17,866	95,063	112,929
Universal Support				16,347	86,560	102,907
Total				684,975	653,718	1,338,693
NET INCOME/(EXPENDITURE)				21,492	(34,048)	(12,556)
Reconciliation offunds
Total funds brought	forward			180,312	112,657	292,969
Total funds carried forward				201,804	78,609	280,413

12.	Tangible fixed a	sse	ts
					Computer
					equipment
					6
	Cost
	At 1 April 2020				51,518
	Additions				16,612
	At 31 March 2021				68,130
	Depreciation
	At 1 April 2020				47,028
	Charge for year				10,030
	At 31 March 2021				57,058
	Net book value
	At 31 March 2021				11,072
	At 31 March 2020				4,490
13.	Debtors: amounts falling due within one year
				2021	2020
				6	6
	Other debtors			26,560	57,490
	Prepayments			2,721	3,174
				29,281	60,664
14.	Creditors: amounts		falling due within one year
				2021	2020
				5	6
	Social security and other taxes			25,829	20,020
	Other creditors			8,033	9,845
	Amounts held on	behalf ofclients		4,501	1,059
	Deferred income			29,003	3,540
	Accrued expenses			66,178	50,354
				133,544	84,818
	Deferred income
	Deferred income	as	at 1 April 2020		3,540
	Released in the year				(1,770)
	Income deferred	in the year			27,413
	Deferred income	as	at 31 March 2021		29,003

Movement in funds
					Net
					movement	At
				At 1.4.20	in funds	31.3.21
				6	F.	6
Unrestricted funds
General fund				295,191		295,191
RBKC General Grant - Bureaux		Services		163,030	101,787	264,817
Pension liability				~256,417)	(114,932)	(371,349)
				201,804	(13,145)	188,659
Restricted funds
HM Prison Service - Wormwood		Scrubs		11,235	(2,769)	8,466
Adult Social Care				59,849	10,232	70,081
Money Advice Project				5,100	3,988	9,088
RBKC - Grenfeg Project				2,425	8,605	11,030
Universal Support					284	284
				78,609	20,340	98,949
TOTAL FUNDS				280,413	7,195	287,608
Net movement in funds,	included	in the above are as follows:
			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
			6	6		6
Unrestricted funds
RBKC General Grant - Bureaux Pension liability		Services	769,985	(668,198) 21,600	~136,532)	101,787 ~114,932)
			769,985	(646,598)	(136,532)	(13,145)
Restricted funds
HM Prison Service - Wormwood		Scrubs	107,023	(109,792)		(2,769)
Adult Social Care			297,327	(287,095)		10,232
Money Advice Project			67,646	(63,658)		3,988
RBKC - Grenfell Project Universal Support			120,950 90,217	(112,345) ~89,933)		8,605 284
			683,163	662,823		20,340
TOTAL FUNDS			1,453,148	~1,309,421)	~136,532)	7,195

				Net	Transfers
				movement	between	At
			At 1.4.19	in funds	funds	31.3.20
			5	6	6	6
Unrestricted funds
General fund			285,863	9,328		295,191
RBKC General Grant - Bureaux		Services	164,751	(1,721)		163,030
Pension liability			(270,302)	13,885		(256,41 77)
			180,312	21,492		201,804
Restricted funds
HM Prison Service - Wormwood		Scrubs	12,312	(1,077)		11,235
Adult Social Care			(25,140)	(11,271)	96,260	59,849
RBKCASC - Mental Health			78,901		(78,901)
RBKCASC - Income Max	H&W	HIV	17,359		(17,359)
Money Advice Project			5,355	(255)		5,100
RBKC - Grenfell Project			23,870	~21,445)		2,425
			112,657	~34,048		78,609
TOTAL FUNDS			292,969	~12,556)		280,413
Comparative net movement	in funds, included		in the above are as follows:
				Incoming	Resources	Movement
				resources	expended	in funds
				6	6	6
Unrestricted funds
General fund				9,328		9,328
RBKC General Grant - Bureaux		Services		697,139	(698,860)	(1,721)
Pension liability					13,885	13,885
				706,467	(684,975)	21,492
Restricted funds
HM Prison Service - Wormwood		Scrubs		106,940	(108,017)	(1,077)
Adult Social Care				275,892	(287,163)	(11,271)
Money Advice Project				76,660	(76,915)	(255)
RBKC - Grenfell Project Universal Support				73,618 86,560	(95,063) ~86,560)	(21,445)
				619,670	~653,718)	~34,048
TOTAL FUNDS				1,326,137	~1,338,693)	~12,556)

				2021	2020
					f
Pension liability brought		forward at 1 April		256,417	270,302
Deficit contribution	in the	year		(21,600)	(21,600)
Net (gains)/losses	on revaluation		ofpension scheme	136,532
Net present value	re-measurement				7,715
Pension liability as	at 31	March (Total)		371,349	256,417

At the reporting date the charity had outstanding commi cancellable operating leases which fall due as follows:	tments for future minimum le	ase paymen	ts under no
		2021	2020
	6		8
Within one year		13,389	50,296
Between one and five years		36,821	50,210
Total		50,210	100,506